Case C-332/14

DECISION

Title: Judgment of the Court (Fourth Chamber) of 9 June 2016. Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations. Case C-332/14.
ECLI identifier: ECLI:EU:C:2016:417
Judge-Rapporteur: Malenovský
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

16/08/2016

Title: Judgment of the Court (Fourth Chamber) of 9 June 2016. Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations. Case C-332/14.
ECLI identifier: ECLI:EU:C:2016:417
Judge-Rapporteur: Malenovský
Type of procedure: Reference for a preliminary ruling

09/06/2016

25/11/2015

Title: Case C-332/14: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 July 2014 — Wolfgang und Dr Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld

22/09/2014